Pr. CIT v. Lionbridge Technologies Pvt. Lt
260 Taxmann 273High Court2019#5238 most cited
What is Pr. CIT v. Lionbridge Technologies Pvt. Lt authority for?
A draft assessment order under section 144C(1) must be issued before a final assessment order, and a corrigendum cannot cure the failure to issue a proper draft order.
22
judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2026.
Also referred to as
Pr. CIT v. Lionbridge Technologies Pvt. Ltd. · section 143(3) · section 144C · draft assessment order · final assessment order · corrigendum